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e. Pg 195 Para 6.4 show calculation of Receipts of 2008-09 wherein the Gross Receipts have been tallied with the printouts taken from Appellant's DVD on 02.12.2009.

f. Pg 195 Para 6.5 show calculation of Receipts of 2009-10 wherein the Gross Receipts have been taken by adding the Branch wise Sales from Appellant's DVD taken on 02.12.2009.

J. The reliance in this regard is placed on the judgment of the Hon'ble Apex Court in the case of (352) E.L.T 416 Anvar P.V. v. P.K Basheer (SC) as held in Para-13 of the said ruling, that on interpreting the provisions of Section 65B of Evidence Act, 1872 (which is para materia with Section 36B of Central Excise Act, 1944). The purpose of these provisions is to sanctify secondary evidence in electronic form and that the Section starts with a non obstante clause, which says that notwithstanding anything contained in the Evidence Act, any information contained in an electronic form, shall be deemed to be a document only if the conditions mentioned under sub-sec (2) are satisfied and that the admissibility of such document retrieved from electronic record needs to satisfy four conditions. It is further submitted that on interpretation of Section 65B(4) of Evidence Act, the Hon'ble Supreme Court has held in Para-15 of said ruling that a certificate as specified must accompany the electronic record, like computer printout, Compact Disk, pen Appeal No(s).: ST/51392,51389,51393, 51396,51397/2018 drive etc., pertaining to which a statement is sought to be given in evidence and the same is produced as evidence.

19. The Central Excise Act contains a specific provision that describes the manner in which the admissibility of computer print outs will be accepted as evidence in proceedings initiated under the Central Excise Act.

20. In respect of section 65B of the Evidence Act, which is pari materia to the provisions of section 36B of the Central Excise Act, it would be relevant to refer to the observations made by the Supreme Court in Anvar P. V. The Supreme Court, held that evidence relating to electronic record shall not be admitted in evidence unless the requirement of section 65B of the Evidence Act is fulfilled. The relevant paragraphs of the said judgment are reproduced:

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24. The situation would have been different had the appellant adduced primary evidence, by making available in evidence, the CDs used for announcement and songs. Had those CDs used for objectionable songs or announcements been duly got seized through the police or Election Commission and had the same been used as primary evidence, the High Court could have played the same in court to see whether the allegations were true. That is not the situation in this case. The speeches, songs and announcements were recorded using other instruments and by feeding them into a computer, CDs were made therefrom which were produced in court, without due certification. Those CDs cannot be admitted in evidence since the mandatory requirements of Section 65B of the Evidence Act are not satisfied. It is clarified that notwithstanding what we have stated herein in the preceding paragraphs on the secondary evidence on electronic record with reference to Sections 59, 65A and 65B of the Evidence Act, if an electronic record as such is used as primary evidence under Section 62 of the Evidence Act, the same is admissible in evidence, without compliance of the conditions in Section 65B of the Evidence Act."

"15.2. Thus, it has been clearly laid down by the Supreme Court that the computer printout can be admitted in evidence only if the same are produced in accordance with the provisions of Section 65B (2) of the Evidence Act. A certificate is also required to accompany the said of computer printouts as prescribed under section 65B(4) of Evidence Act. It has been clearly laid down in para 15 of this judgment that all the safeguards as prescribed in Section 65B (2) & (4), to ensure the source and authenticity, which are the two hallmarks pertaining to electronic record sought to be used as evidence. Electronic records being more susceptible to tempering, alteration, transposition, excision etc without such safeguards, the whole trial based on proof of electronic records can lead to travesty of justice. We may add here that the provisions of Section 65B of Indian Evidence Act and Section 36B of Central Excise Act are pari materia.